全球智库信息集成服务系统(G2TT): DP14463 How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan

G2TT

来源类型	Discussion paper
规范类型	论文
来源ID	DP14463
	DP14463 How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan
	Mazhar Waseem; Joel Slemrod; Obeid Ur Rehman
发表日期	2020-03-04
出版年	2020
语种	英语
摘要	We examine two Pakistani programs to see if the public disclosure of tax information and social recognition of top taxpayers promote tax compliance. Pakistan began revealing income tax paid by every taxpayer in the country from 2012. Simultaneously, another program began recognizing and rewarding the top 100 tax paying corporations, partnerships, self-employed individuals, and wage-earners. We find that both programs induced strong compliance responses. The public disclosure caused on average a 9 log-points increase in the tax paid by individuals exposed to the program. The increase was even larger for the social recognition program, around 17 log-points. Our results suggest that such programs can be important policy levers to mobilize resources, especially in weak-enforcement-capacity economies.
主题	Development Economics ; Public Economics
关键词	Tax evasion
URL	https://cepr.org/publications/dp14463
来源智库	Centre for Economic Policy Research (United Kingdom)
资源类型	智库出版物
条目标识符	http://119.78.100.153/handle/2XGU8XDN/543361
推荐引用方式 GB/T 7714	Mazhar Waseem,Joel Slemrod,Obeid Ur Rehman. DP14463 How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan. 2020.